I applied both sets on top of 2.6.36 and tested on x86 32-bit and 64-bitmachines with some telephony cards that interrupt at a 1000Hz rate. Thetime reported in top matched the expected value as measured with thefunction graph tracer. i.e, if /sys/kernel/debug/tracing/traceindicated that the interrupt handler was averaging 13us, then top wasreporting 1.3% CPU time. I changed the smp_affinity and the "hi" timemoved around as I would have expected. I also scheduled work items onall the CPUs that just disable interrupt and spin for a selectableperiod. Scheduling 100ms of non-interruptible delay at 1 secondintervals resulted in 10% time in "hi" as expected.

Hopefully I can check it out on a Powermac G3 B&W next week sometime,but FWIW: